1990 (11) TMI 236

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..... dents. [Order per : Jyoti Balasundaram, Member (J)]. This appeal arises out of the show cause notice dated 3-9-1982 issued by the Government of India under the provisions of Section 36(2) (as it then existed) of the CESA 1944, seeking to review the order of the Appellate Collector by which the price of sales by the respondents herein to their sole distributors Voltas Limited, was held to .....

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..... e order of the Appellate Collector and order assessment on the basis of normal price under Section 4. These proceedings have been transferred to the Tribunal and treated as an appeal before us. 2. At the outset, Shri A.N. Haksar, learned advocate for the respondent, raises a preliminary objection of limitation - he submits that the notice dated 3-9-1982 seeking to order assessment under Section .....

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..... amounting to Rs. 2,71,200.00 was granted by the Collector (Appeals) on 21-4-1980. By order dated 16-11-1981, the Appellate Collector allowed the appeal with consequential relief, holding that the basis of payment of duty is the price charged by the respondent and not the price charged by Voltas to its customers. In this background, the submission of the learned counsel that the review show cause n .....

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